Oriole Company owns equipment that cost $60,900 when purchased on January 1, 2019. It has been depreciated using the straight- line method based on estimated salvage value of $4,200 and an estimated useful life of 5 years. Prepare Oriole Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entrie before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) Sold for $29,020 on January 1, 2022. (b) Sold for $29,020 on May 1, 2022. (c) Sold for $11,000 on January 1, 2022. (d) Sold for $11,000 on October 1, 2022. No. Account Titles and Explanation (a) Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal of Plant Assets (b) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation Debit 29020 34680 Credit 60900 2800